Being an employer – a guide

Guidance and support for anyone taking on a personal assistant to help them live independently

Tax help

Becoming an employer, registering with HMRC and running a payroll

Tax status

Is your PA employed or self-employed?

Setting things up

How to register as an employer with HM Revenue and Customs

Paying wages

Paying your PA under the Pay As You Earn system

End of year processes

How to finalise your payroll each year and report any benefits and expenses you provide

Other help

Additional information and resources for employers and disabled people

Minimum wage

Make sure you pay your PA the national minimum wage or national living wage

Pensions – auto-enrolment

It is important to understand your workplace pension obligations

Employment law

If you take on a PA you need to be aware of your employment law responsibilities

Other tax issues

Tips for dealing with HMRC and more about other tax issues that may affect you

Play video
Introduction to Disability Tax Guide

Watch a short video here explaining what you can find on our website.

Guides & factsheets

Download or print our guide, factsheets and other useful resources


Payslip Tool

Produce payslips for your PA if you use HMRC's Basic Payroll Tools

Email help service

Contact us if you have any questions about operating PAYE tax/NIC for your employee


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